# Finance Act 2022, Paragraph 5: Records

Extent: E+W+S+N.I.

In section 63 (records), in subsection (3), for the words from “6 years” to the end substitute
“—
(a) in a case where the records relate to an accounting period, 6 years beginning with the day after the end of the accounting period to which the records relate, or
(b) in any other case, 6 years beginning with the day on which the records are created.”

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/12/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-12/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.